Civil Aviation Act, 2009
R 385
Final Relief on Tax, Interest, Penalty and Additional Tax Act, 1996 (Act No. 101 of 1996)Chapter I : Application Procedures2. Application for relief in respect of persons not registered or whose whereabouts were unknown |
| 1) | Any person contemplated in paragraph (a) or (b) of the definition of- |
| a) | "qualifying taxpayer" in section 1 may, during the relief period, apply in writing to the Commissioner in such form as the Commissioner may prescribe, for the relief contemplated in section 5(1); |
| b) | "qualifying employer" in section 1 may, during the relief period, apply in writing to the Commissioner, in such form as the Commissioner may prescribe, for the relief contemplated in section 6(1); or |
| c) | "qualifying vendor" in section 1 may, during the relief period, apply in writing to the Commissioner, in such form as the Commissioner may prescribe, for the relief contemplated in section 7(1). |
| 2) | Any application contemplated in subsection (1) shall be accompanied by a written undertaking by the person concerned that such person will- |
| a) | comply with such provisions of any law as relate to such person's liability for- |
| i) | normal tax in respect of the last two years of assessment which ended before 1 March 1996; |
| ii) | any employees' tax which became payable by such person in respect of all periods which ended on or before 31 October 1996, other than any tax contemplated in section 6(1)(a); or |
| iii) | any value-added tax which became payable by such person in respect of all tax periods which ended on or before 31 October 1996, other than any tax contemplated in section 7(1)(a), |
as the case may be; and
| b) | pay any tax contemplated in paragraph (a) which is due by such person- |
| i) | within a period of one year after the last day of the relief period; or |
| ii) | where such person has agreed to pay such tax within a shorter period, within such shorter period. |
